S-1602.1  _______________________________________________

                         SENATE BILL 6054

          _______________________________________________

State of Washington      54th Legislature     1995 Regular Session

By Senator Hargrove

Read first time 03/02/95.  Referred to Committee on Ways & Means.

Allowing tax deductions for jointly furnished services.

    AN ACT Relating to tax deductions for jointly furnished services; and adding a new section to chapter 82.04 RCW.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION. Sec. 1.  A new section is added to chapter 82.04 RCW to read as follows:

    In computing tax there may be deducted from the measure of tax the amounts actually paid by a taxpayer to another person taxable under RCW 82.04.290 as the latter's portion of the consideration due for service jointly furnished by both.  This deduction includes the amount paid to architects, engineers, landscape architects, interior designers, and other joint participants in the design of buildings and structures.  It does not include contractors, constructors, or land surveyors whose work is a separate entity and not part of a jointly furnished service.

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